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Supreme Court

Supreme Court Dismisses Revenue's Appeal in Income Tax Act Case Upholding Revisional Jurisdiction. Commissioner Validly Set Aside Assessment Order as Payment to Shareholders Was Not 'Cost of Improvement' Under Capital Gains Computation Under Sections 48 and 263 of Income Tax Act, 1961.

6 Apr 2023

The dispute arose from an income tax assessment concerning the sale of a property named 'Paville House' by the respondent assessee, a company engaged ...

Supreme Court

Supreme Court Upholds Appointees in Drug Inspector Selection Case, Reversing High Court's Quashing of Appointments. The Court found no arbitrariness or illegality in the recast eligibility criteria, selection committee composition, or viva-voce marks allocation under the Jammu and Kashmir Subordinate Services Recruitment Rules, 1992, and reinstated the 2009 appointments.

28 Mar 2023

The dispute arose from the selection process conducted on 8 September 2009 for appointing drug inspectors in Jammu and Kashmir, resulting in the appoi...

Supreme Court

Supreme Court Dismisses Application for Juvenile Status Determination in Death Penalty Case Due to Inconsistent Evidence and Procedural Delays. Applicant Failed to Prove Juvenility Under Section 9(2) of Juvenile Justice (Care and Protection of Children) Act, 2015, with Discrepancies in Name and Age Documents and Belated Claim After Conviction Confirmation.

27 Mar 2023

The case involved an application under Section 9(2) of the Juvenile Justice (Care and Protection of Children) Act, 2015, filed by a convict sentenced ...

Supreme Court

Supreme Court Allows Revenue's Appeal in Central Excise Refund Recovery Case - Clarifies No Separate Section 11A Notice Required When Refund Order Reviewed Under Section 35E. Recovery of erroneous refund granted through speaking order reviewed under Section 35E of Central Excise Act, 1944 does not require separate show cause notice under Section 11A, as Sections 35E and 11A operate in different fields with different purposes and time limits.

24 Mar 2023

The dispute originated from the respondent company's manufacture of cotton yarn consumed captively in its composite mills for weaving fabric. Followin...

Supreme Court

Supreme Court Allows State's Appeal in Sales Tax Case, Upholding Validity of Tax Deduction at Source Rule. Rule 3A(2) of Tripura Sales Tax Rules, 1976 Held as Machinery Provision Under Section 44 of Tripura Sales Tax Act, 1976, Not Ultra Vires, as Transfer of Right to Use Goods Constitutes Taxable Sale.

24 Mar 2023

The dispute arose from the State of Tripura's appeals against the Gauhati High Court's judgment declaring Rule 3A(2) of the Tripura Sales Tax Rules, 1...

Supreme Court

Supreme Court Upholds Revenue in Income Tax Act Limitation Dispute Over Block Assessment. Limitation period for block assessment under Section 158BE commences from date of last Panchnama drawn, not date of last authorization, as per Explanation 2 to Section 158BE of Income Tax Act, 1961.

24 Mar 2023

The dispute arose from block assessment orders passed under the Income Tax Act, 1961, following search operations. The assessees challenged the assess...

Supreme Court

Supreme Court Dismisses Appeal in Forfeiture Case Under Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976. The court upheld the forfeiture of a theatre property as the appellants failed to prove legitimate sources of funds and were associates of a person detained under COFEPOSA, with no entitlement to pay a fine in lieu of forfeiture under Section 9.

22 Mar 2023

The appeal arose from a judgment of the High Court of Karnataka upholding an order forfeiting M/s. Platinum Theatre under the Smugglers and Foreign Ex...

Supreme Court

Supreme Court Reopens Death Penalty Review Petition for Open Court Hearing Following Constitutional Bench Precedent. The Court recalled an earlier dismissal by circulation and ordered an open court hearing based on Mohd. Arif v Registrar, Supreme Court of India, 2014 (9) SCC 737, which mandates oral hearings in death penalty review cases due to the irreversible nature of the penalty.

21 Mar 2023

The judgment involves a convict on death row who filed a review petition seeking a fresh look at his conviction for murder and death sentence, based o...

Supreme Court

Supreme Court Allows Revenue Appeal in Central Excise Duty Dispute Over Footwear Sales to Military Institutions. Bulk Sales to Institutional Consumers Do Not Qualify as Retail Sales Under Section 4(A) of Central Excise Act, 1944, Making Manufacturer Ineligible for Tax Benefits Under Notification No. 12/2012-CE.

21 Mar 2023

The Supreme Court heard appeals against a CESTAT order that had granted tax benefits to a footwear manufacturer under Notification No. 12/2012-CE read...

Supreme Court

Supreme Court Dismisses Writ Petition in Land Conversion Case Due to Non-Compliance with Policy Conditions. Petitioner's Claim for Leasehold to Freehold Conversion Failed as Land Area and Capital Investment Did Not Meet Mandatory Requirements Under Uttar Pradesh Tourism Policy, 2013.

17 Mar 2023

The dispute arose from a writ petition filed by a company challenging the order dated 24.01.2022 issued by respondent No. 1, which rejected its propos...

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